The Delhi Government vide Notification No. F.3(30)/Fin(Rev-l)/dsvi/121 dated 12th April, 2016 required furnishing of item-wise details of sales and purchases in DVAT Returns and in Forms DVAT-30 and DVAT-31. It has now been clarified that furnishing item-wise details is mandatory for the tax period commencing from 01.04.2016. For the tax period commencing from 01 .01 .2016 to 31 .03.2016 it is optional to specify the item-wise details.
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110 002
CIRCULAR NO. 9 of 2016-17
Sub: Requirement of item-wise details in Forms Annexure-2A, Annexure-2B, DVAT-30 and DVAT-31
Certain amendments in the Delhi Value Added Tax Rules, 2005 have been recently made vide notification No.F.3(30)/Fin(Rev-I)/dsvi/121 dated 12/04/2016 requiring furnishing of item-wise details of sales and purchases in DVAT Returns and in Forms DVAT-30 and DVAT-31.
Since the issuance of notification, the representatives of markets as well as Sales Tax Bar Association are raising the following issues:-
1. Dealers are facing practical problems in furnishing item descriptions/item codes as the softwares being used by them do not provide for such details. Upgrading of software will require sometime.
2. Since the notification has been issued on 12/04/2016, filing of item-wise details may be made mandatory from the tax period commencing from 01/04/2016.
Therefore, in view of above, it has been decided that furnishing item-wise details in the DVAT Returns as well as in Form DVAT-30 and 31 shall be mandatorily required from the tax period commencing from 1st April, 2016. For the tax period 1st January. 2016 to 31st March, 2016 specifying the item details shall be optional.
This issues with the approval of the Competent Authority.